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How are VAT returns filed?

Article ID: 104 | Last Updated: Tue, Apr 11, 2017 at 3:05 PM

VAT returns must be filed regularly by VAT registered businesses. It is typically required for businesses to file VAT returns on a quarterly basis. The return will show how much VAT you charged during that period of time, which is referred to as Output Tax. The return will also show how much VAT has been paid on purchases, which is referred to as Input Tax. In most cases, businesses that are VAT registered can reclaim Input Tax.

The return also contains a section for EU transactions, both sales and purchases.

The VAT return must be filed electronically, within one month after the last day of the quarter (or month, or year). At the same time the payment must be made if VAT is owed to the tax authorities.

vat forms are provided by the tax authorities. you will first have to register with the tax authorities (and chamber of commerce). they will issue a vat number and automatically start sending you invitations to file a vat return. first vat return is on paper, the following returns must be filed electronically. expatax can assist you with filing the vat returns.

Comment by sajid eqbal on Thu, Feb 14th, 2013 at 8:24 AM

how to calculate vat liability to be paid by an individual or a business entity?

Comment by arjan enneman on Fri, Feb 15th, 2013 at 1:52 AM

vat needs to be charged on services provided and goods sold. vat rate depends on which service is provided or which good is sold. this can be 21%, 6%, 0% or an exemption can be applicable. also relevant is in which country the client is based. the vat must be mentioned on the invoice to the client. vat paid on expenses may be deducted. there is not a quick answer possible.

Comment by isa on Sat, Feb 23rd, 2013 at 12:05 AM

what type of expenses is it possible to deduct? are plane tickets deductible?

Comment by arjan enneman on Sun, Feb 24th, 2013 at 1:18 PM

vat on business related expenses can be deducted. if you have to fly for your business you can indeed claim back the vat. see further: http://www.expatax.nl/kb/article/for-which-expenses-can-i-claim-back-the-vat-353.html.

Comment by arjan enneman on Sun, Feb 24th, 2013 at 1:30 PM

addition to latest comment. if the plane ticket would contain vat from another eu country a different procedure applies to claim back the vat, not in the periodic vat return. question is whether it will be clear what amount of vat is included in the ticket price.

Comment by giovanni on Wed, Jul 24th, 2013 at 11:54 PM

hello, i have a question:vat is not charged for online services received from a company outside the eu, and "reverse charge" is not applied.do i need to fill in the vat return page the corresponding line indicating vat at "0", or this kind of invoice does not account in vat return, and i can omit the registration of the amount in vat return questionnaire?thank you

Comment by arjan enneman on Sat, Aug 31st, 2013 at 5:55 PM

if you receive an invoice from a client without vat (and the vat is not reverse charged) then you don‘t have to include this invoice in the vat return.

Comment by Predrag on Mon, Apr 10th, 2017 at 12:36 AM

Can I request a tax refund for goods which I bought in 2015 for my company?

Comment by Arjan Enneman on Tue, Apr 11th, 2017 at 3:07 PM

If you want to claim back VAT on goods you bought in 2015 then a (new or corrected) VAT return must be filed for the year 2015. This can be done if your business is registered with the tax authorities and has a VAT number (and you still have the original invoices).